X
Telefoane: 021.250.30.55 | 021.250.30.49 | 0755.940.875 |
Autor:
Offermanns Rene

Law
Editura / Producator:
Kluwer Law
Pret : 905.00 lei
9789041198877
Data aparitiei: 22 Oct 2002
Nr pagini : 0
Poza 1 The Entrepreneurship Concept in a European Comparative Tax Law Perspective
Detalii The Entrepreneurship Concept in a European Comparative Tax Law Perspective
The Entrepreneurship Concept in a European Comparative Tax Law Perspective  is a greatly expanded and updated version, in English, of the author's thesis published in Dutch in 1996. Its far-reaching analysis focuses on "bottlenecks" and cross-border problems confronting European entrepreneurs in the areas of income tax, corporate income tax, and value-added tax.

Four countries are chosen as representative of all the tax systems existing within the EC: The Netherlands, Germany, France, and the United Kingdom.

The author spares no detail in his examination, explaining such important elements and distinctions as the following:

  • how the entrepreneur is viewed under the varying tax regimes and in the different countries;
  • entrepreneurship and the professions;
  • incentives; sources of income; partnerships; companies and shareholders; calculation of taxable profit;
  • justification for a separate corporate income tax;
  • taxation of foundations and societies; and
  • the possibility of fiscal unity among Member States for VAT purposes.

    In the course if this rigorous analysis, the author identifies the domestic tax provisions that hamper the full establishment of the single market envisioned by the EC Treaty.

    The lasting importance of this invaluable book cannot be overestimated. For taxation professionals and scholars -- in Europe of course, but in other countries too -- it will open new vistas of understanding, thought, and policy.

    •

    Clientii au mai comandat:

    Pe aceeasi tematica: International Taxation

    650.00 lei

    Detalii
    The Role of Judiciary in Environmental Governance: Comparative PerspectivesAlthough the concept of ‘environmental governance’ has yet to be precisely defined, it is already clear that domestic courts worldwide are playing an increasingly important role in developing, interpreting, applying and enforcing ...
    580.00 lei

    Detalii
    Private Property and Environmental Responsibility, A comparative Study of German Real Property LawThe concept of absolute private property¿by which an owner can do whatever he wishes with what ¿belongs¿ to him¿has been attacked in many ways, but no challenge brings it into question with such...
    2190.00 lei

    Detalii
    International, EC and US Environmental Law - A Comparative Selection of Basic Documents, Volumes I and IIEnvironmental law has expanded drastically since its origins in the 1950s. Initially, it was the ratification of international treaties and conventions that provided environmental protections. However, in the 1970s,...
    595.00 lei

    Detalii
    European Criminal LawEuropean criminal law is a recent concept, one which does not appear to have been previously compiled; it is also a discipline of the future. At a time when a united Europe is still being formed while crime is becoming a multinational operation, it is impossible to avoid the creation of a pan-Europ...
    1135.00 lei

    Detalii
    Judicial Review in International Perspective, Liber Amicorum in Honour of Lord Slynn of HadleyLord Slynn of Hadley is one of the outstanding judges of his time. He has served as a High Court Judge, as an Advocate General and a Judge of the European Court of Justice, and he has been a Lord of Appeal for ten years. This ...
    775.00 lei

    Detalii
    Tax Avoidance and the EC Treaty Freedoms: A Study of the Limitations under European Law for the Prevention of Tax Avoidance  investigates the extent tot which a taxpayer may invoke the freedom of movement within the Community in order to avoid national direct taxes. A Member State's right to protect its taxi...
    Carte Juridica » Ultimele aparitii
    » Recomandari Carte Juridica
    » In curs de aparitie
    Colectii

    Tematici

    » Abonamente

    » Admitere

    » Asistenta sociala

    » Asigurari

    » Business

    » Cereri si actiuni in justitie

    » Coduri si legi comentate

    » Comert-Finante-Banci

    » Comunicare si relatii publice

    » Concurenta

         
    Mirion Press Abonamente 2012